Around two thirds of the revenue from the CO2 levy is redistributed to the population and the economy. Those who consume less benefit from this.
The CO2 levy aims to promote the economical use of fossil fuels. It was levied for the first time in 2008. Since 2018 the rate of the levy has been at CHF 96 per tonne of CO2. This results in an annual revenue of about CHF 1,2 billion.
With one third of the revenue (max. CHF 450 million), the Confederation and the cantons support energy-efficient renovations and renewable heating energy through the buildings programme. Another 25 million Swiss francs are allocated to the technology fund for the promotion of innovative companies.
Around two thirds of the revenue is redistributed. The distribution between the population and the economy is based on the levy burden, which is determined statistically.
Redistribution to the population
The revenue from the CO2 levy that is paid out to the population is redistributed uniformly to all residents of Switzerland, i.e., each person receives the same amount, regardless of his or her consumption.
The distribution of the levy revenues is carried out by health insurers. They have the most current address directory of Swiss residents since basic insurance is compulsory for all. This system incurs low enforcement costs and is also used for the incentive levy on volatile organic compounds (VOC).
The insured learn of the amount of the redistribution at the same time as they get the premium notice. The amount is settled against the health insurance premium.
Warum Sie 87.00 Franken erhalten (PDF, 96 kB, 10.08.2020)Merkblatt Rückverteilung der Umweltabgaben 2021
Redistribution to companies
The revenue from the CO2 levy paid by the economy is redistributed to all employers in proportion to the settled AHV payroll of their employees. The AHV compensation funds distribute the funds on the FOEN’s behalf by offsetting or paying out the respective amount. Since 2018, the redistribution takes place in September.
Rückverteilung 2020 der CO2-Abgabe an die Wirtschaft (PDF, 79 kB, 11.06.2020)Faktenblatt (in German, French or Italian)
Data sheet population
Warum Sie 77.40 Franken erhalten (PDF, 70 kB, 09.08.2019)Merkblatt Rückverteilung der Umweltabgaben 2020 (available in German, French or Italian)
Fact sheet economy
Rückverteilung 2019 der CO2-Abgabe an die Wirtschaft (PDF, 204 kB, 04.07.2019)Faktenblatt (in German, French or Italian)
Rückverteilung der CO2-Abgabe: von der Einführung bis heute (PDF, 130 kB, 11.08.2020)Faktenblatt (available in German, French or Italian)
Last modification 01.02.2021